1. Core and non-core amendment and pre-requisites for the sameWhich are the fields considered to be core fields under an amendment of registration application? Amendments in core fields require the approval of GST officials. The following fields are considered to be core fields:
- Legal/trade name of the business changed, without a change in PAN.
- Addition/deletion of key stakeholders, i.e. partners, managing director, karta, etc.
- Additional place of business or principal place of business (other than a change in state).
- Change in PAN.
- Change in the constitution of business, which results in a change of PAN.
- Change in place of business (one state to another state).
- New registrants.
- Normal taxpayers.
- TDS/TCS registrants, embassies, UN bodies, and other notified persons having UINs.
- Non-resident taxable persons.
- GST practitioners.
- Online Information and Database Access or Retrieval (OIDAR) Service Providers.
2. Step-by-step guide on how to change the authorised signatory on the GST portalStep 1: Log in to the GST portal. Step 2: Navigate to Services -> Registration -> Amendment of Registration Non-core Fields. Step 3: Various tabs for editing data will be displayed on the screen. A taxpayer should click on the authorised signatory tab. On clicking on the authorised signatory tab, the current authorised signatory will be displayed on the screen. A taxpayer can click on the ‘Add New’ option to add the new details. Step 4: Add the authorised signatory whose email ID and mobile number a taxpayer wants to use and fill in all the other details as applicable. Click on the ‘Save’ option. Step 5: Click on the verification tab.
- Select the verification checkbox.
- Select the name of the authorised signatory from the drop-down list.
- Enter the place and select the option for digitally signing the application (Either DSC or EVC).